Tax treaty interpretation

PhDThis thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconcile these different principles, recognising that tax treaties should be interpreted uniformly. Only if this is done can double taxation (and double non-taxation) be avoided - and reciprocity achieved. This thesis analyses why, and when, the Vienna Convention is relevant in interpreting a tax treaty in a domestic context. It seeks to describe a uniform approach to tax treaty interpretation - which could be applied by domestic courts worldwide. It reaches four main conclusions. Firstly, a textual approach (endorsed as the starting point of interpretation at a public international level by Article 31(1) of the Vienna Convention) should (also) be the starting point of interpretation in a domestic context. Secondly, the proper approach in a domestic context cannot be the mirror image of the Vienna Convention approach. Thirdly, a uniform domestic approach cannot be identical to any one particular State's approach to the interpretation of its domestic tax statutes. Fourthly, a uniform domestic approach should be autonomous - and neutral as between all States. It should recognise a tax treaty's dual status - yet be independent of any interpretative principles which are appropriate only in a purely public international, or a purely domestic, context

Inversion of the Uterus.

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The Origins of Self

The Origins of Self explores the role that selfhood plays in defining human society, and each human individual in that society. It considers the genetic and cultural origins of self, the role that self plays in socialisation and language, and the types of self we generate in our individual journeys to and through adulthood. Edwardes argues that other awareness is a relatively early evolutionary development, present throughout the primate clade and perhaps beyond, but self-awareness is a product of the sharing of social models, something only humans appear to do. The self of which we are aware is not something innate within us, it is a model of our self produced as a response to the models of us offered to us by other people. Edwardes proposes that human construction of selfhood involves seven different types of self. All but one of them are internally generated models, and the only non-model, the actual self, is completely hidden from conscious awareness. We rely on others to tell us about our self, and even to let us know we are a self

Pyrethroid resistance in southern African Anopheles funestus extends to Likoma Island in Lake Malawi

<p>Abstract</p> <p>Background</p> <p>A mosquito survey was carried out on the island of Likoma in Lake Malawi with a view to collecting baseline data to determine the feasibility of implementing an integrated malaria vector control programme. No vector control interventions are currently being applied on the island apart from the sporadic use of treated and untreated bed nets.</p> <p>Results</p> <p>Large numbers of <it>Anopheles funestus </it>were found resting inside houses. WHO susceptibility tests were carried out on wild caught females and 1-5 day old F-1 female progeny. Wild caught females were tested on deltamethrin (77.8% mortality) and bendiocarb (56.4% mortality). Female progeny were tested on deltamethrin (41.4% mortality), permethrin (40.4%), bendiocarb (52.5%), propoxur (7.4%), malathion, fenitrothion, DDT, dieldrin (all 100%) and pirimiphos-methyl (98.9%). The malaria parasite rate was 4.9%. A small number of <it>Anopheles arabiensis </it>were also collected.</p> <p>Conclusion</p> <p>This locality is 1,500 km north of the currently known distribution of pyrethroid resistant <it>An. funestus </it>in southern Africa. The susceptibility results mirror those found in southern Mozambique and South African populations, but are markedly different to <it>An. funestus </it>populations in Uganda, indicating that the Malawi resistance has spread from the south.</p

Water management: distilling criteria for effective management at catchment level

Includes bibliographic referencesOf all the natural resources available on earth, it could be argued that water is the most important and essential to human health and well - being. Water is a scarce and finite resource and must therefore be used in such a manner as to preserve and protect it. Statistically, South Africa is a water scarce country and water demand is on the increase due to an increase in population, economic development and living standards. The scarcity creates a need to protect the little water South Africa has and so various policies, laws, guidelines and entities exist to control the use and management of water. South Africa has recently put plans into action to establish nine catchment management agencies, as provided for in the National Water Act (Act 36 of 1998), to deal with the management of water at a catchment level. The establishment and operation of these nine institutions are behind schedule and the outcome of the process thus far is below the desired level. Management of natural resources is done by a wide range of institutions with a variety of management styles according to certain management principles and plans. These management styles can be adjusted to suit the management of most types of natural resources, and because of the interdisciplinary nature of water management, elements from all the management styles can be drawn from to suit water management. Three management and governance styles or concepts were identified for this study. The characteristics and principles of these concepts have been divided into different aspects or broad themes of water management. The National Water Act 36 of 1998, specifically the sections related to catchment management agencies, is reviewed to identify the provisions that might be preventing them from adopting the principles of successful management as suggested by the three governance and management styles

The Hounslow Tragedy.

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Scenes of Studio Practice (L’atelier mis en scènes)

The creative turn within geography has seen a number of returns to the artists’ studio as a site for exploring the vital, immanent, and affective relations that form these spaces of creative practice. Where interviews, observations, collaborations, with artists have directed attention to the non-representational, this paper approaches the studio as both a scene, and an atmospheric staging. Taking up broader discourses around the scenographic, it argues that scenes not only take account of the durational and compositional construction of studio spaces, but can be understood as a form of training and attunement through which participants are enrolled in the joint composition of studio atmospheres and registers. It directs attention to the agency that these compositions have in the production of the studio imaginary

Peregrinations With Maps And Landscapes: Narrating the Spaces of Practice in Fine Art

For some art historians the notion of geography has never had as much importance in art as in recent years. At the same time numerous geographers have been engaged in a diverse range of artistic practices from installation to new genre public art. Often engagements between geographic theory and contemporary art practices are rooted in the peripatetic activities of the mid-century urban avant-garde. Recently, however, artists have been grappling with a number of problems that are distinctly geographic, from studies of place, location and situation to counter-cartographic excursions aimed at reframing our understandings of the world. Yet few of these engagements reflect on the geographies of the studio, or on the constructed situations in which work is created. Whilst this study begins with an intention to map a series of subject-environment relations in various urban and rural locations, it quickly turns to the complex geographies of the space that is determined as a ‘studio’ and on the processes of constructing an environment for creating works. The research is rooted in what has been variously termed practice-led, practice-based or simply artistic research. As such research is conducted principally in and through a personal creative practice, but in the course of navigating art-geography relations the research draws on a number of post-representational theoretical strands. In doing so the study navigates between the studio and location, event and representation, in order to show how artworks are implicated in, and co-productive of, nebulous spatial relations that are not enclosed by the surface of the image, the frame of the studio wall or the site of exhibition. Central to this thesis is the argument that artworks remain fundamentally ontogenic—both acting on future works and continuously remade in each reflective revisit